Trini Company set the following standard costs per unit for its single product

Direct materials (30 pounds @ $5.10 per pound)	$ 153.00
Direct labor (8 hours @ $14 per hour)	112.00
Variable overhead (8 hours @ $6 per hour)	48.00
Fixed overhead (8 hours @ $12 per hour)	96.00
Standard cost per unit	$ 409.00

Overhead is applied using direct labor hours. The standard overhead rate is based on a predicted activity level of 80% of the companys capacity of 66,000 units per quarter. The following additional information is available.

	Operating Levels
	70%	80%	90%
Production (in units)	46,200	52,800	59,400
Standard direct labor hours (8 DLH/unit)	369,600	422,400	475,200
Budgeted overhead (flexible budget)
Fixed overhead	$ 5,068,800	$ 5,068,800	$ 5,068,800
Variable overhead	$ 2,217,600	$ 2,534,400	$ 2,851,200

During the current quarter, the company operated at 90% of capacity and produced 59,400 units; actual direct labor totaled 369,400 hours. Units produced were assigned the following standard costs.

Direct materials (1,782,000 pounds @ $5.10 per pound)	$ 9,088,200
Direct labor (475,200 hours @ $14 per hour)	6,652,800
Overhead (475,200 hours @ $18 per hour)	8,553,600
Standard (budgeted) cost	$ 24,294,600

Actual costs incurred during the current quarter follow.

Direct materials (1,387,000 pounds @ $6.70 per pound)	$ 9,292,900
Direct labor (369,400 hours @ $11.60 per hour)	4,285,040
Fixed overhead	3,196,500
Variable overhead	3,466,700
Actual cost	$ 20,241,140

Required: 1. Compute the direct materials variance, including its price and quantity variances. 2. Compute the direct labor variance, including its rate and efficiency variances. 3. Compute the overhead controllable and volume variances.

\begin{tabular}{|l||c||c|c|} Req 1 & Req 2 & Req3ControllableVariance & Req3VolumeVariance \\ \hline \end{tabular} Compute the direct materials variance, including its price and quantity variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. \begin{tabular}{c||c||c|c|} Req 1 & Req 2 & Req3ControllableVariance & Req3VolumeVariance \\ \hline \end{tabular} Compute the direct labor variance, including its rate and efficiency variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round Direct labor rate variance Direct labor variance Direct materials price variance Direct materials quantity variance Total direct materials variance Complete this question by entering your answers in the tabs below. Compute the overhead controllable variance. (Indicate the effect of the variance by selecting favorable, unfavorable, or no variance.) Compute the overhead volume variances. (Indicate the effect of the variance by selecting favorable, unfavorable, or no variance.)